Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the utilization of the input tax credit.
(1) This Scheme may be called the Oriental Fire and General Insurance Company Limited (Merger) Amendment Scheme, 2022. (2) It shall come into force on the date of its publication in the Official Gazette.
(1) This Scheme may be called the National Insurance Company Limited (Merger) Amendment Scheme, 2022. (2) It shall come into force on the date of its publication in the Official Gazette.
(1) This Scheme may be called the United India Fire and General Insurance Company Limited (Merger) Amendment Scheme, 2022. (2) It shall come into force on the date of its publication in the Official Gazette.
Deputy Commissioner of State Tax Vs A. J. Enterprises (NAA) NAA observe that the DGAP in his Report dated 20.08.2020 has mentioned the investigation period from 15.11.2017 to 30.09.2019 while the profiteering has been computed upto 31.10.2019 as has been shown in Annexure 25 of his Report. The DGAP vide his supplementary Report dated 24.11.2020 […]